Sandhya Patni (Senior Citizen) v. Income Tax Officer, Ward 1 (2), Jaipur

[2024:RJ-JP:27961-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3664/2022 Sandhya Patni (Senior Citizen) W/o Shri Subhash Chand Patni,Resident Of 101, A-20, Samridhi Enclave, Panchsheel Colony,Behind Old Octroi Post, Ajmer Road, Jaipur 302019. ----Petitioner Versus 1. Income Tax Officer, Ward 1 (2), Jaipur Having Its AddressAt New Central Revenue Building, Bhagwan Dass Road,Jaipur 302005At New Central Revenue Building, Bhagwan Dass Road,Jaipur 302005 2. Additional / Joint / Deputy / Assistant Commissioner/Income Tax Officer, National Faceless Assessment Centre,North Block, New Delhi 110001.Income Tax Officer, National Faceless Assessment Centre,North Block, New Delhi 110001. ----Respondents For Petitioner(s) : Mr. Siddharth Ranka, Adv. with Ms. Shweta Bapna, Adv. &Ms. Shweta Bapna, Adv. & Mr. Rohan Chatter, Adv. For Respondent(s): Mr. Anuroop Singhi, Adv. with Mr. N.S. Bhati, Adv. & Mr. Aditya Khandelwal, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR 04/07/2024 Order 1.The petition was filed challenging the issuance of noticeunder Section 148 of the Income Tax Act, 1961 (For short ‘theAct’). No interim protection was granted and during pendency ofthe petition, order under Section 148 of the Act was passed. Thewrit petition was amended and the assessment order waschallenged. 2.The issues raised are factual. There are disputed questionsas to whether the script dealt with by the petitioner were of AMML or GBFL and EML. It would be pertinent to note that in theassessment proceedings reply was filed that petitioner never dealtwith script in the names of GBFL and EML. In the writ petition, it isargued that the name of AMML was subsequently changed to GBFLand EML. 3.Considering the factual issues involved, no case is made outfor interference in the writ jurisdiction. 4.The petition is dismissed relegating the petitioner to theremedy of appeal. 5.In the eventuality of the petitioner filing an appeal along withapplication for condonation of delay, the Appellate Authority shalltake into account the pendency of writ petition. 6.Further, the appellate authority considering that the issue iswith regard to assessment year 2016-17 shall make a sincereendeavour to decide the appeal expeditiously, preferably within sixmonths from the filing of the appeal. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Mohita/Riya-159